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marital dissolution proceeding that the amounts were not taxable.
Reliance on an attorney may relieve a taxpayer from the accuracy-
related penalty where the taxpayer’s reliance is reasonable.
Stolz v. Commissioner, T.C. Memo. 1999-404. However, in this
case, petitioner’s attorney did not draft the temporary order to
provide that the amount for support or temporary maintenance was
not includable in her income, and therefore, these facts do not
support reasonable cause. Petitioner’s reliance on the divorce
attorney also does not constitute reasonable cause, as she failed
to show that the attorney was skilled or knowledgeable in the tax
consequences of the divorce proceeding. Therefore, we sustain
respondent’s determination of the penalty under section 6662(a)
and (b)(1) for taxable year 2002.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011